Search Results - subject:"Pension Accounting"

Rules versus principles-based pension accounting standards: An analysis of comparability

Gordon, Isabel; Gallery, Natalie - 2008

paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules … introduced into pension accounting standards are not based on principles but result from political bargaining (Daley and Tranter …, 1990). Current pension accounting standards in the USA, Australia and the international pension accounting standard are …

Persistent link: https://www.econbiz.de/10009437855

Organizational form and accounting choice : are nonprofit or for-profit managers more aggressive?

Vermeer, Thomas E.; Edmonds, Christopher T.; Asthana, … - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1867-1893

Persistent link: https://www.econbiz.de/10010428712

Stock Market Sensitivity to UK firms? pension discounting assumptions

Klumpes, Paul J. M.; McMeeking, Kevin P. - 2007

New U.K. pension accounting regulations significantly increase the exposure of the balance sheets of U.K. firms to …

Persistent link: https://www.econbiz.de/10009440948

What determines corporate pension fund risk-taking strategy?

An, Heng; Huang, Zhaodan; Zhang, Ting - In: Journal of Banking & Finance 37 (2013) 2, pp. 597-613

Corporate sponsors of defined benefit pension plans generally assume low investment risk when they have low funding ratios and high default risk, consistent with the risk management hypothesis. However, for financially distressed sponsors and sponsors that freeze, terminate, or convert defined...

Persistent link: https://www.econbiz.de/10010595267

Factors in Managing Actuarial Assumptions for Pension Fair Value: Implications for IAS 19

Hsu, Audrey Wen-hsin; Wu, Chung-Fern; Lin, Jui-Chia - In: Review of Pacific Basin Financial Markets and Policies … 16 (2013) 01, pp. 1350002-1

Corporate managers make several discretionary assumptions (i.e., the rate of salary growth and assumed return rate of pension plan assets) in calculating the fair value of pension assets and value of pension liabilities. In this study, we examine the factors that can induce managers to increase...

Persistent link: https://www.econbiz.de/10010661031

What determines corporate pension fund risk-taking strategy?

An, Heng; Huang, Zhaodan; Zhang, Ting - In: Journal of banking & finance 37 (2013) 2, pp. 597-613

Persistent link: https://www.econbiz.de/10009705612

Factors in managing actuarial assumptions for pension fair value : implications for IAS 19

Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10010233399

Applying conceptual framework principles to superannuation fund accounting

Gallery, Gerry T.; Gallery, Natalie - 2004

The Australian accounting standard AAS 25 Financial Reporting by Superannuation Plans was the first pension accounting …

Persistent link: https://www.econbiz.de/10009483333

The value relevance of pension accounting information: evidence from Fortune 200 firms

Werner, Edward M. - In: Review of Accounting and Finance 10 (2011) 4, pp. 427-458

accounting standard, the value relevance of both recognized and disclosed pension accounting information. Design …/methodology/approach – Using hand‐collected data from Fortune 200 firms, this study includes both recognized and disclosed pension accounting … continued shift towards fair‐value‐based pension accounting standards internationally, recognizing transitory elements of fair …

Persistent link: https://www.econbiz.de/10014989630

The value relevance of pension accounting information: evidence from Fortune 200 firms

Werner, Edward M. - In: Review of Accounting and Finance 10 (2011) November, pp. 427-458

accounting standard, the value relevance of both recognized and disclosed pension accounting information. Design …/methodology/approach – Using hand-collected data from Fortune 200 firms, this study includes both recognized and disclosed pension accounting … continued shift towards fair-value-based pension accounting standards internationally, recognizing transitory elements of fair …

Persistent link: https://www.econbiz.de/10009367091